问答题(b) For each perspective of the balanced scorecard, identify one goal together with a corresponding performance measure which could be used by Jamair to measure the company’s performance. The goals and measures should be specifically relevant to Jamair. For each pair of goals and measures, explain why you have chosen them.(9 marks)

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问答题

问答题4.ALGCoislaunchinganew,innovativeproductontothemarketandistryingtodecideontherightlaunchpricefortheproduct.Theproduct’sexpectedlifeisthreeyears.Giventhehighlevelofcostswhichhavebeenincurredindevelopingtheproduct,ALGCowantstoensurethatitsetsitspriceattherightlevelandhasthereforeconsultedamarketresearchcompanytohelpitdothis.Theresearch,whichrelatestosimilarbutnotidenticalproductslaunchedbyothercompanies,hasrevealedthatatapriceof$60,annualdemandwouldbeexpectedtobe250,000units.However,forevery$2increaseinsellingprice,demandwouldbeexpectedtofallby2,000unitsandforevery$2decreaseinsellingprice,demandwouldbeexpectedtoincreaseby2,000units.AforecastoftheannualproductioncostswhichwouldbeincurredbyALGCoinrelationtothenewproductareasfollows:Required:

问答题2.Mobe Co manufactures electronic mobility scooters. The company is split into two divisions: the scooter division(Division S) and the motor division (Division M). Division M supplies electronic motors to both Division S and toexternal customers. The two divisions run as autonomously as possible, subject to the group’s current policy thatDivision M must make internal sales first before selling outside the group; and that Division S must always buy itsmotors from Division M. However, this company policy, together with the transfer price which Division M chargesDivision S, is currently under review. Details of the two divisions are given below. Division S Division S’s budget for the coming year shows that 35,000 electronic motors will be needed. An external supplier could supply these to Division S for $800 each. Division M Division M has the capacity to produce a total of 60,000 electronic motors per year. Details of Division M’s budget,which has just been prepared for the forthcoming year, are as follows: Budgeted sales volume (units) 60,000 Selling price per unit for external sales of motors $850 Variable costs per unit for external sales of motors $770 The variable cost per unit for motors sold to Division S is $30 per unit lower due to cost savings on distribution and packaging. Maximum external demand for the motors is 30,000 units per year. Required:

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问答题1.BeckleyHill(BH)isaprivatehospitalcarryingouttwotypesofproceduresonpatients.Eachtypeofprocedureincursthefollowingdirectcosts:BHcurrentlycalculatestheoverheadcostperprocedurebytakingthetotaloverheadcostandsimplydividingitbythenumberofprocedures,thenroundingthecosttothenearest2decimalplaces.Usingthismethod,thetotalcostis$2,475·85forProcedureAand$4,735·85forProcedureB.Recently,anotherlocalhospitalhasimplementedactivity-basedcosting(ABC).ThishasledthefinancedirectoratBHtoconsiderwhetherthisalternativecostingtechniquewouldbringanybenefitstoBH.HehasobtainedananalysisofBH’stotaloverheadsforthelastyearandsomeadditionaldata,allofwhichisshownbelow:Required:

问答题(b)Calculate the shadow price for silk powder and the slack for silk amino acids. All workings MUST be rounded to 2 decimal places. (6 marks)